FAQs

14300.32 - Annual Summary

Question
How extensively must the Cal/OSHA 300 Log entries be reviewed at the end of the year in order to complete the Annual Summary ?

Answer
As extensively as necessary to make sure that they are complete and correct.
Question
How is Cal/OSHA Form 300-A, the Annual Summary, supposed to be completed?

Answer
Total the columns on the Cal/OSHA 300 Log (enter zeros for each column total
where there were no recordable cases), and

Enter the:

calendar year covered, company's name,

establishment name, establishment address,

annual average number of employees covered by the Cal/OSHA 300 Log,
and

total hours worked by all employees covered by the Cal/OSHA 300 Log.

If an equivalent form is being used the annual summary must also include the employee access and employer penalty statements as found on the Cal/OSHA 300-A
Annual Summary form.

Question
How are the “total hours worked” by all employees calculated on the
Cal/OSHA Form 300-A, the Annual Summary, for establishments which have
both hourly and temporary workers ?

Answer

Calculate using the total hours worked by all employees including:

hourly, part-time and seasonal workers, and

salaried employees, and

workers supervised on a day-to-day basis by your establishment
(e.g. from a temporary agency).

Do not include vacation, sick leave, holidays, or any non-work time
even if employees are paid for it.

If the only records kept are the hours paid (which may include
vacation or other non-work time) or some employees are not paid by the
hour, estimate the hours that all employees actually worked.

Question
When a company has multiple establishments, a Form 300 is maintained for each
establishment. Is the Form 300A also for each establishment or for the total
company?

Answer
As indicated, the standard requires a separate Form 300 for each establishment.
Section 14300.32 states “Create an annual summary of the injuries and illnesses
recorded on the Cal/OSHA Form 300 using the Cal/OSHA Form 300A Annual Summary of
work-related Injuries and Illnesses” (Reference: 14300.32(a)(2)). The
instructions printed on the Cal/OSHA Form 300A, states “All establishments
covered by CCR Title 8 Section 14300 must complete this Annual Summary, even
if no work- related injuries or illnesses occurred during the year.”

Question
Form 300A asks for the "annual average number of employees" and "total hours worked by all employees
last year.” Is that the average and the total for the entire company or for each establishment?

Answer
The 300A is a compilation of the information for an establishment and therefore the number of work
hours must also equate to the establishment.

Question
How is the Cal/OSHA Form 300-A, the Annual Summary, supposed to be certified
?

AnswerA company executive must certify that they:

have examined the Cal/OSHA 300 Log and reasonably believe, based on their knowledge of the process by which the information was recorded, that the annual summary is correct and complete.

Question
Who is considered a company executive for the purpose of certifying the Cal/OSHA Form 300-A, the Annual Summary?

Answer
One of the following persons:

An owner of the company (if the company is a sole proprietorship or partnership); or
an officer of the
corporation, or

The highest ranking company official (or their supervisor) working at the establishment.

Question
With reference to the Cal/OSHA Form 300A, when the company has multiple establishments, does the
highest-ranking person at each establishment sign, or the highest-ranking person in the company,
regardless of location?

Answer
For the purpose of certification, Section 14300.32 states “The company executive who certifies
the log must be one of the following persons: (A) An owner of the company (this is required only
if the company is a sole proprietorship or partnership); (B) An officer of the corporation; (C) The
highest ranking company official working at the establishment; or (D) the immediate supervisor of
the highest ranking company official working at the establishment.”

Question
How is Cal/OSHA Form 300-A, the Annual Summary, supposed to be posted ?

Answer
Post in each establishment, in a conspicuous place or places where notices to employees are customarily posted.
Ensure that the posted annual summary is not altered, defaced or covered-up by other material.

Question
When is Cal/OSHA form 300-A, the Annual Summary, supposed to be posted ?

Answer
By February 1 of the year following the year covered by the records until April 30 of that same year.